1998 (2) TMI 555

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....under the Orissa Additional Sales Tax Act in respect of the assessment years 1987-88 and 1988-89. 3.. On the basis of the assessment orders passed by the assessing authority under the Central Sales Tax Act for the assessment years 1986-87 and 1990-91, the petitioner became entitled to refund of Rs. 22,335 and Rs. 1,59,324 respectively. The above assessment orders are available in O.J.Cs. Nos. 10140 and 12613 of 1997. Similarly, as per the assessment orders under the Orissa Additional Sales Tax Act for the assessment years 1987-88 and 1988-89, the petitioner was entitled to refund of Rs. 81,393 and Rs. 1,25,939 respectively. Such assessment orders are available in O.J.Cs. Nos. 10139 and 12612 of 1997. Accordingly, the petitioner filed ref....

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....these writ petitions is, in view of the first order of the assessing authority regarding refund, whether it can be withheld by the Revenue. 5.. In the counter-affidavit filed in all the cases, the only point taken is that as the appellate authority has directed reassessments to be made, no refund can be allowed as the amounts due have not yet been finally determined. But, in the original assessment orders, the amounts due to be refunded have been clearly stated. 6.. In Shyamsunder Sahoo v. State of Orissa [1994] 92 STC 28, a Division Bench of this Court has clearly stated that the Tribunal has no jurisdiction or power to enhance the assessment in the absence of an appeal or cross-objection filed by the Revenue. We are of the opinion t....